                &       {}&       {}&       {}&       {}&       {}&       {}\\
& \multicolumn{2}{c}{Both} & \multicolumn{2}{c}{Treated} & \multicolumn{2}{c}{Control} \\
\cmidrule(lr{0.5em}){2-3} \cmidrule(lr{0.5em}){4-5} \cmidrule(lr{0.5em}){6-7}
& Mean & SD & Mean & SD & Mean & SD \\ \midrule
\textbf{A. Sample characteristics}&         &         &         &         &         &         \\
\hspace{0.1cm} Age&    44.51&     6.07&    43.43&     5.89&    45.01&     6.08\\
\hspace{0.1cm} Male&     0.47&     0.50&     0.47&     0.50&     0.47&     0.50\\
\hspace{0.1cm} Parent has primary education&     0.60&     0.49&     0.70&     0.46&     0.55&     0.50\\
\hspace{0.1cm} Parent has secondary education&     0.09&     0.28&     0.16&     0.37&     0.05&     0.22\\
\hspace{0.1cm} Parent has university education&     0.02&     0.15&     0.05&     0.21&     0.01&     0.11\\
\textbf{B. First stage variables}&         &         &         &         &         &         \\
\hspace{0.1cm} Registered&     0.15&     0.35&     0.27&     0.44&     0.09&     0.29\\
\hspace{0.1cm} Born in treated district&     0.32&     0.47&     1.00&     0.00&     0.00&     0.00\\
\hspace{0.1cm} Born after reform&     0.23&     0.42&     0.72&     0.45&     0.00&     0.00\\
\hspace{0.1cm} \textit{Reform}&     0.23&     0.42&     0.72&     0.45&     0.00&     0.00\\
\hspace{0.1cm} Paid any tax&     0.19&     0.39&     0.27&     0.44&     0.15&     0.36\\
\hspace{0.1cm} Paid fees&     0.05&     0.21&     0.06&     0.23&     0.04&     0.20\\
\hspace{0.1cm} Paid local tax&     0.05&     0.21&     0.07&     0.26&     0.04&     0.18\\
\hspace{0.1cm} Paid central tax&     0.13&     0.34&     0.22&     0.41&     0.09&     0.29\\
\midrule
Observations    &     1571&         &      498&         &     1073&         \\
